ybáo cáo tài chính theo IAS 21 và IAS 29 Vốn chủ sở hữu Kế toán Phương-nhận thức về sự phục hồi-Thuế thu nhập tổn thất đánh giá lại không khấu hao tài sản kinh doanh, sau đó phối hợp điều chỉnh giá trị hợp lý và thiện chí Ban đầu được báo cáo bất động sản, | 102 Guide to International Financial Reporting Standards EXCLUSIONS Leases for minerals oil natural gas and similar regenerative resources Licensing agreements for films videos plays copyrights and similar items MAIN REQUIREMENTS A lease is classified as a finance lease or an operating lease at its inception that is when the agreement or commitment is made. A finance lease is one that transfers substantially all risks and rewards incidental to ownership. All other leases are regarded as operating leases. This classification is critical since it determines the accounting treatment. The standard provides guidance as to what constitutes the transfer of all risks and rewards. For example all risks and rewards are regarded as being transferred if the agreement transfers legal title at the end of the term or the lessee can purchase the asset at a price lower than the fair value at the exercise date of that option. The standard does not specify rigid numerical thresholds to decide whether transfer has taken place. In the past these thresholds have been used by some entities to structure a lease to classify it in a way that gives tax advantages or flatters their financial statements. The lessee treats an operating lease as an expense on a straight-line basis over the term of the lease. A finance lease is recognized as an asset and a liability in the lessee s balance sheet at the lower of the fair value of the lease and the present value of the minimum lease payments. Finance lease payments should be apportioned between the finance charge and the reduction of the outstanding liability. The finance charge represents a constant periodic rate of interest on the outstanding liability. The leased asset is depreciated in accordance with IAS 16. The same depreciation policy for all assets should be applied to the asset held under the finance lease and if there is uncertainty over final ownership the shorter of the lease term and the life of the asset should be applied. With regard
